The national transposition of the Directive 2014/67/EU regulates the posting of workers to Denmark. The Consolidation Act no. 1144 of 14 September 2018 sets the secondment of workers for service provision follows.
Prior obligations when posting workers to Denmark
In order to notify posting workers to Denmark in the most correct possible way, it is necessary to submit a posting declaration via the site of the Registret for Udenlandske Tjenesteydere (Register of Foreign Service Providers), providing all the needed information concerning the posting company and the type of service that will take place in Danish territory.
The Register of Foreign Service Providers (RUT) allows you to notify a posting if it deals with:
- A posting for a service provision to a receiving Danish company
- An intra-group posting for a service provision to a receiving Danish company
- A posting managed by a temporary agency
- A posting you have been appointee for from a provider of yours.
It is important that the foreign posting company is actually based in the Country inferred from its documents. All the workers posted to provide activities concerning building, agriculture, forestry, horticulture, gardening, and cleaning must be notified on the RUT.
On the other hand, some exceptions are those postings which last less than 8 days, the ones concerning delivery and installation of technical machinery and the ones involving qualified and specialised worker.
According to the provided information, every worker of the mentioned sectors must be notified, including a self-employed one.
Working and salary conditions in Denmark
Once a worker is posted to Denmark, s/he has the same rights as a Danish worker. Collective bargaining agreements or individual labour contracts between the company and the worker establish the remuneration and the working hours.
However, the foreign posting company enters into an agreement with a Danish trade union to draft the employment contract of the posted worker.
In Denmark, the standard working week counts 37 hours. In any case, it is possible to work for no more than 48 hours per week. Holidays and their remuneration are established by the Danish Holiday Act.
Is there minimum wage in Denmark?
There is not a minimum wage in Denmark, nevertheless the collective bargaining contracts set the salaries for each sector.
Drafting and storage of the posting documents
The posting employer sends the prior declaration of posting – via the site of the RUT – at the latest before the service provision in Denmark begins. S/he can fill the form in English, German, Poland or Danish.
The declaration gathers several information like the name of the posting company, the start and end date of the posting, the address of the workplace, the data concerning a contact person, the receiving company, etc.
The receipt you received following notification is sufficient as documentation. During the period of the posting, the workers always need to keep a copy of the receipt and to show it to the Danish employer. Moreover, all the documents concerning the posting must be storage on the worksite.
In case of inspection, the worker must provide a copy in English or Danish of the documentation.
The role of the contact person is crucial. Even one of the posted workers can be nominee as representative in Danish territory.
Non-EU citizen workers to Denmark
The Directive 2011/98/EU concerning a single application procedure for a single permit for non-EU citizens to reside and work in the territory of a Member State has not been transposed in Denmark, where residency and working conditions are set by the Danish Foreigners’ Act. According to that, the third-country nationals holding a visa valid in all the countries of the Schengen Area can entry, stay and work in Denmark.
However, their stay cannot last more than 90 days in a 180-day period. During the 90-day stay, the number of days the foreign worker has spent in another Schengen State is deducted from the calculation.
In any case, before leaving to enter Danish territory for a service provision, posted workers to Denmark must hold a valid residency and work permit. A worker based in a European Union State Member, in a European Economic Area State or in the Swiss Confederation can start working without holding his permit and applying for it later.
If the secondment lasts more than 3 months, it will be necessary to apply for a CPR number. It is the civil registration number all residents in Denmark have. It is necessary to open a bank account, access your health insurance, pay tax, receive a salary and so on.
If your posting lasts more than 6 months, you become subject to Danish taxation.
Social security in Denmark
According to the European Regulation 883/2004, posted workers to Denmark may continue to be covered by the social security of the Member State where his employer is based.
The posting company must apply to the competent social institution for the issue of an A1 Certificate.
It could have a maximum duration of 24 months. Furthermore, the worker must hold the A1 Certificate during his posting to Denmark.
Penalties in case of non-compliance with Danish obligations when posting workers
In case of failure to send the prior declaration of posting, the foreign company can be punishable with a fine from the Danish Working Environment Authority (WEA).
The amount of the fine ranges from 10.000 DKK (approx. €1.344) to 20.000 DKK (approx. €2.688) when the non-compliance is repeated.